This section has no associated Explanatory Memorandum
5. For “Article 79 of Council Regulation 2913/92/EEC” substitute “ Part 1 of the TCTA 2018 ” in these places—
(a)regulation 9(1)(b)(ii);
(b)regulation 30(1).
Commencement Information
I1Reg. 5 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.